Division of Financial Services
Sponsored Financial Services
Appendix A: Normally Direct and Normally Facilities and Administrative (F&A) Costs
(From University Policy 3.18, Charging Directly to Sponsored Projects Costs)
| NORMALLY DIRECT | NORMALLY F & A | |
|---|---|---|
| Data Communication | Wide area network (WAN) usage necessary to meet the goals of the project (must be specifically budgeted, justified, and approved (or not disapproved specifically) by the sponsor) | Backbone/wireless services, port fees, and wide area network (WAN) usage related to administrative activities |
| Salaries and Wages, Employee Benefits | Faculty, technicians, research associates and assistants, including graduate research assistants and other students performing scientific or technical work, postdoctoral associates, and other technical and programmatic personnel necessary to meet the goals of the project | Administrative and clerical positions such as administrative assistants, accountants, and office personnel, including student workers, purchasing agents and buyers; administrative activities of directors and assistant and associate directors, executive assistants, and other administrators |
| Services | Consultant’s fees, printing, reprints and page charges, photography and photocopy charges. Repairs and maintenance (related to scientific and technical equipment) | Legal and financial services, insurance, general recruitment advertising; repairs and maintenance (facilities and general-purpose equipment); and administrative computing |
| Supplies | Laboratory and scientific supplies, chemicals, glassware, field supplies, compressed gases and liquids, radioactive material, software, and animals | Office Supplies, custodial supplies, parts and supplies associated with repair and maintenance of general purpose equipment and facilities, paper, forms, general purpose books, and reference materials |
| Travel | That which is required to carry out the objectives of the sponsored project | That which is related to administrative activities |
| Other Operations | Telephone (including fax) toll charges; laboratory, scientific, and field non-capital equipment; lease/rental of vehicles and other equipment; lease/rental of off-campus facilities; participant expenses and student/trainee non-compensatory support (training grants), subject pay, and sub-agreements; consortia fees; and technical and scientific capital equipment | Postage (including express delivery, etc.); telephone - basic service, installation, repair, and line charges (including cellular, 800, and fax); general purpose capital and non-capital equipment; utilities; dues/memberships (other than those specifically required) in business, professional, and technical organizations; and subscriptions |
Note: This matrix indicates when a particular cost will normally be charged directly or as F&A costs to sponsored projects under “like” circumstances. This listing of costs is not intended to be inclusive, but provides examples of those most commonly associated with sponsored projects.
